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ITAT Delhi Remands Reassessment Due to Notice on Wrong Email Address
Case Law Details
- Case Name
- Sarita Jain Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Sarita Jain Vs ITO (ITAT Delhi)
ITAT Delhi Restores Reassessment for Fresh Consideration – Non-Service of Notice on Correct Email Leads to Remand
Assessee challenged reassessment proceedings initiated u/s 148 as time-barred. The reassessment had been completed u/s 147 r.w.s 144 r.w.s 144B on 20.05.2023, wherein Assessee was not represented. Similarly, the order of CIT(A) dated 29.08.2024 was also ex parte due to non-appearance.
Before Tribunal, it was argued that Assessee did not respond because notices were sent to an incorrect email ID as reflected in IT portal, instead of the email addres...
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